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现代经济信息, ISSN 1001-828X, 2017, Issue 1, pp. 249 - 249
作业成本法因其在成本计算方面的准确性以及对成本管理决策的重大影响力成为管理会计中尤为重要的话题。本文首先详细阐述了作业成本法基本理论,然后通过与传统成本计算方法进行比较,分析总结了作业成本法的优势和劣势,最后进行了对作业成本法应用前景的预测以及对其更好地适用于我国企业的一些建议。 
作业成本法;优势;劣势;应用前景
Journal Article
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